CLA-2-85:OT:RR:NC:N4:415
Mr. Matthew Clark
Kuehne+Nagel
20000 S. Western Avenue
Torrance, CA 90501
RE: The tariff classification of a gas fire pit from China.
Dear Mr. Clark:
In your letter dated June 30, 2022, you requested a tariff classification ruling on behalf of your client, Bond Manufacturing Co. Inc. Product literature with images was provided in lieu of samples.
The gas fire pit is identified as model 51843. It measures 28" x 28" x 24" and weighs 45 lbs. with 50,000 BTUs of heat output. The fire pit is made of steel and has a square top tapering downwards in a conical shape. The imported appliance includes a steel lid, a PVC protective cover, and lava rocks. It has a rim that measures 4.1 inches.
You proposed classification for the product under subheading 7321.81.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel: Other Appliances: For gas fuel or for both gas and other fuels: Portable.”
We disagree. We found that, given its design, overall dimensions and weight indicated above, the fire pit is not easily carried or conveyed by hand and not of the class or kind of article normally considered as portable.
The applicable subheading for the gas fire pit, model 51843, will be 7321.81.5000, HTSUS, which provides for “Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel: Cooking appliances and plate warmers: Of gas fuel or for both gas and other fuels: Other: Other.” The general rate of duty is Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading, 7321.81.5000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheadings 7321.81.5000, HTSUS listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Michael Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division